7 January
Annual Returns
Due date for annual returns for taxpayers (without a tax agent) that have a September balance dateIncome tax return
Imputation return
Dividend withholding payment return
Branch equivalent tax account return
Policyholder credit account return
Company dividend statement
Student loan form SL9
17 January
(as 15th falls on a weekend)
PAYE
Payment due for large employers for the period 16 December to 31 December
File employment information within 2 working days after payday
17 January
(as 15th falls on a weekend)
Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments
1st instalment (July balance date)
2nd instalment (March balance date)
3rd instalment (November balance date)
17 January
(as 15th falls on a weekend)
Provisional Tax - Ratio Option
1st instalment (September balance date)
2nd instalment (July balance date)
3rd instalment (May balance date)
4th instalment (March balance date)
5th instalment (January balance date)
6th instalment (November balance date)
17 January
(as 15th falls on a weekend)
Provisional Tax - Six Monthly GST Filing
1st instalment (May balance date)
2nd instalment (November balance date)
17 January
(as 15th falls on a weekend)
Terminal Tax
For taxpayers (without a tax agent) with a February balance date
For taxpayers (with a tax agent) with a December balance date
17 January
(as 15th falls on a weekend)
Terminal Student Loan Repayment
For those (with no tax agent) with a February balance date
For those (with a tax agent) with a December balance date
17 January
(as 15th falls on a weekend)
Qualifying Company Election Tax
IR4P return and payment due for companies (with no tax agent) with a February balance date
IR4P return and payment due for companies (with a tax agent) with a December Balance date
17 January
(as 15th falls on a weekend)
FBT
FBT return (IR421) and payment due for employers (with a tax agent) with a December balance date (if payable on income year basis)
FBT return (IR421) and payment due for employers (without a tax agent) with a February balance date (if payable on income year basis)
17 January
(as 15th falls on a weekend)
GST
Return and payment are due for the period ended 30 November
20 January
PAYE
Payment due for small employers for the period 1 December to 31 December
Payment due for large employers for the period 1 January to 15 January
File employment information within 2 working days after payday
20 January
RWT
RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December
20 January
N-RWT / Approved Issuer Levy
Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
20 January
FBT
FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)
20 January
Gaming Machine Duty
Return (IR680) and payment due for the month ended 31 December
20 January
Foreign Dividend Withholding Payment
IR4F return and payment due for foreign dividends received in the quarter ending 31 December
28 January
GST
Return and payment due for the period ended 31 December
28 January
Provisional Tax - Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments
1st instalment (August balance date)
2nd instalment (April balance date)
3rd instalment (December balance date)
28 January
Provisional Tax - Ratio Option
1st instalment (October balance date)
2nd instalment (August balance date)
3rd instalment (June balance date)
4th instalment (April balance date)
5th instalment (February balance date)
6th instalment (December balance date)
28 January
Provisional Tax - Six Monthly GST Filing
1st instalment (June balance date)
2nd instalment (December balance date)
